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  • Going, going, gone – How targeted auctions promote successful sales

    April / May 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: Targeted auctions give business sellers some control over which buyers are allowed to bid on their companies and can promote higher sale prices. This article outlines how such auctions work, explains when they may be appropriate and lists their potential advantages and disadvantages. A sidebar tells sellers how to prepare the information memorandum that’s distributed to bidders.

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  • Are you ready for change? FASB proposes accounting overhaul for nonprofits

    Summer 2015
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: In its recent Accounting Standards Update, 2015-230, FASB proposed new standards that, if finalized, will fundamentally alter the way nonprofits prepare their financial statements. This article summarizes some of FASB’s key proposals relating to the reporting of asset classes, cash flows, classification of expenses, liquidity and underwater endowment funds. A sidebar addresses skepticism expressed by nonprofits — and even FASB board members — about applying the proposed standards.

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  • Navigating ERISA’s comprehensive plan document disclosure rules

    February / March 2015
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: ERISA requires detailed disclosure about most facets of a retirement plan. Understanding the rules may help guide plan sponsors and administrators when determining whether to provide a requested document. This article reviews the guidelines for document disclosure.

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  • Dollars and sense: Helping kids learn to manage money

    Year End 2012
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: Money can be a sensitive family topic, but there are a number of steps parents can take to help their kids learn sound money management. This article offers a variety of age-appropriate strategies for teenagers, middle-schoolers, grade-schoolers — even preschoolers. The payoff? Kids who can intelligently manage their finances are less likely to expect help from their parents.

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  • What you should know about independent audits

    October / November 2012
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: Making a nonprofit’s financial results public is a key to the transparency required of many nonprofits today. And an independent audit of those statements can give granting agencies, donors and others confidence that the numbers are accurate and properly reported. This article focuses on audits of financial statements performed by independent CPA firms. It discusses Generally Accepted Auditing Standards (GAAS) and Generally Accepted Government Auditing Standards, along with alternatives to a GAAS audit. A sidebar describes two less-expensive alternatives that still involve input from an independent CPA firm.

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  • Great expectations: Finding the value of startups

    September / October 2010
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: It’s difficult to value a startup business when it has no track record and has never generated positive cash flow — or even revenues. Without history to lead the way, startups often derive value from exceptional growth expectations. This article explains that valuators know how to spot the clues, including management style, business type, market size, potential growth opportunities and development stage, which can help them more accurately estimate future performance. A brief sidebar explains that employee stock options (ESOs) can be an effective way for startup companies to attract and retain key employees.

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  • Rules of thumb are no substitute for the real

    March / April 2010
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: Rules of thumb are simplified formulas that may be published in trade journals or passed along by word of mouth. These equations vary from industry to industry, and their simplicity can be appealing to business owners. But it is that very simplicity that can cause problems. This article looks at the potential pitfalls of using rules of thumb to determine the value of a business interest.

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  • Desperately seeking sponsors – How to boost support for your annual event

    Summer 2009
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: Professional organizations’ annual conferences and nonprofits’ annual galas are prime opportunities to raise funds and gain publicity. These events, however, often represent large line items in a nonprofit’s expense column. Sponsors — individuals and companies that help foot the bill through cash or in-kind participation — can take some of the financial pressure off organizations. This article offers a number of tips to help find the right sponsors and ensure a mutually beneficial relationship. A sidebar shows how to boost the visibility of sponsors.

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  • How computerized testing detects journal entry fraud

    July / August 2009
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 791

    Abstract: Fraudulent journal entries are extremely susceptible to management override of internal controls. And manual testing may miss evidence of fraud, since it can only examine a portion of general ledger entries. Computerized testing, however, considers the entire dataset, reducing the risk of overlooking critical evidence. Such testing also allows fraud experts to devote more time to other aspects of the investigation, such as gathering information about the business and interviewing employees.

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